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###### Department of the Treasury

###### Internal Revenue Service

# AGENCY:

Internal Revenue Service (IRS), Treasury.

# ACTION:

Notice and request for comments.

# SUMMARY:

The Internal Revenue Service (IRS), as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning, Miscellaneous Changes Under the SECURE 2.0 Act of 2022.

# DATES:

Written comments should be received on or before April 22, 2024 to be assured of consideration.

# ADDRESSES:

                        Direct all written comments to Andres Garcia, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or by email to                         *pra.comments@irs.gov.*                         Include “OMB Number 1545-2317—Miscellaneous Changes Under the SECURE 2.0 Act of 2022” in the subject line of the message.                    

# FOR FURTHER INFORMATION CONTACT:

                        Requests for additional information or copies of this collection should be directed to Martha R. Brinson, at (202) 317-5753, or at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at                         *Martha.R.Brinson@irs.gov.*

# SUPPLEMENTARY INFORMATION:

*Title:*                     Miscellaneous Changes Under the SECURE 2.0 Act of 2022.                

*OMB Number:*                     1545-2317.                

*Notice Number:*                     2024-2.                

*Abstract:*                     Section 72(t)(1) generally imposes a 10 percent additional tax on any distribution from a qualified retirement plan within the meaning of section 4974(c), unless the distribution qualifies for one of the exceptions listed in section 72(t)(2). Section 72(t)(2)(L)(iii) provides that, in order to be considered a terminally ill individual, an employee must furnish sufficient evidence to the plan administrator. This information will be used by a plan administrator to determine whether an individual is eligible for a terminal illness distribution and thus eligible for the exception to the 10 percent additional tax under section 72(t)(2)(L).                

*Current Actions:*                     There are no changes to the notice at this time.                

*Type of Review:*                     Extension of a currently approved collection.                

*Affected Public:*                     Individuals and Households.                

*Estimated Number of Respondents:*                     500.                

*Estimated Time per Respondent:*                     15 mins.                

*Estimated Total Annual Burden Hours:*                     125.                

The following paragraph applies to all of the collections of information covered by this notice:

An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid OMB control number. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103.

*Request for Comments:*                     Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. Comments will be of public record. Comments are invited on: (a) whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information has practical utility; (b) the accuracy of the agency's estimate of the burden of the collection of information; (c) ways to enhance the quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden of the collection of information on or other forms of information technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information.                

Approved: February 12, 2024.

Martha R. Brinson,

Tax Analyst.

[FR Doc. 2024-03367 Filed 2-16-24; 8:45 am]

BILLING CODE 4830-01-P